BICKFORD'S, INC. v. HELVERING

No. 364.

98 F.2d 568 (1938)

BICKFORD'S, Inc., v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

July 18, 1938.


Attorney(s) appearing for the Case

Kamerman & Witkin, of New York City (Charles M. Trammell, of Washington, D. C., and Theodore Witkin and Colman Gray, both of New York City, of counsel), for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Ass'ts. to Atty. Gen., for respondent.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


L. HAND, Circuit Judge.

This case arises upon a petition to review an order of the Board of Tax Appeals, assessing a deficiency against the taxpayer, a corporation, on its income tax for the year 1931. The question is whether it might take as a basis for the depreciation of its assets their value in the year 1929, or should have resorted to that of earlier years; and that depends upon the proper meaning of § 113(a) (7) of the Revenue Act of 1928, 26 U.S.C.A....

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